Business support service activities n.e.c.

3 activity classes

Mixed · depends on counterparty

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

ISIC 829 is a residual category. Under MD 229 of 2025, business support only qualifies if it meets the definition of 'Headquarter Services' or 'Administrative Services' to Related Parties. General support services provided to third parties are treated as Non-Qualifying Income, subject to the 5% de minimis rule or the 9% headline rate.

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Legal Reference

Article 2(1)(j) and Article 3 of Ministerial Decision No. 229 of 2025

Audit Red Flag

Revenue from third-party clients being erroneously categorized as 'Qualifying' under the guise of 'Headquarter Services' which are strictly intra-group.

Browse activity classes

ISIC 8291

Excluded · 9% taxable

Activities of collection agencies and credit bureaus

2 licensable activities

DZ required

ISIC 8292

Mixed · depends on counterparty

Packaging activities

3 licensable activities

DZ required

ISIC 8299

Mixed · depends on counterparty

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